الزامات اجرای بودجه‌ریزی مبتنی بر عملکرد در دانشگاه علوم پزشکی و خدمات بهداشتی درمانی ارومیه (مطالعه موردی: بیمارستان امام خمینی (ره) مهاباد)

1      Ahmadi, A. (2008). The Bases and Principles of Budgeting with an Emphasis on Operational Budget, 1^st Edition,Hamedan: Noor-Elm Publications. [In Persian]

2      Hassan-abadi, M. and A. Najjar-sarraf (2006). “The Path of the New Operational Budgeting”, The Journal of Planning and Budgeting, Vol. 11, No. 101, pp. 71-96. [In Persian]

3      Sanaie, D. and M. Ebadi (2008). “SWOT Analysis of the Administrative System for Implementing Operational Budgeting and by the Method of Cost Price and Its Beyond Challenges”, The 2^nd International Operational Budgeting Conference, May 7^th and 8^th, Tehran, Iran. [In Persian]

4      Kebriayi, A. (Translator) (1999). Hospital Administration, 1^th Edition, Tehran: The Research Institute of Social Security Organization. [In Persian]

5      Mobaraki, H.; Hadian, M.; Salemi, M.; Alizadeh, A.; and Sh. Mohseni (2012). “Investigating the Cost Price of Medical Sciences by Using Operational Budgeting in the Health Center of Rudan-County, Hormozgan Province”, Journal of Hormozgan University of  Medical  Sciences, Vol. 16, No. 1, pp. 34-41 [In Persian].

6      Saadat, M. (2001). Budget and Budgeting, 1^th Edition, Qom: Vahdat Publications. [In Persian]

7      Salem Safi, P. (2004). “Evaluating the Results of Implementing the System of Operational Budgeting in the Recognition Section of Meshginshahr Vali-Asr Hospital, with an Emphasis on the Cost Price of Services”, M. A. Thesis, Iran University of Medical Sciences and Health Services. [In Persian]

8      Ebrahimi, S.; Fardani, S.; Moohammad Naby, Z.; and N. Valiani (2009). “The Strategic Investigating and Analyzing the Implementation of the Operational Budgeting System in Isfahan Municipality (by Using SWOT Matrix)”, The 3^rd International Operational Budgeting Conference, July 8^th and 9^th, Tehran.

9      Azar, A. and T. Amir-khani (2014). Performance-Based Budgeting: The Theory and Implementation Model, 1^st Edition, Tehran: Institute for Management and Planning Studies. [In Persian]

10  Azar, A. and A. Khadivar (2014). Performance-Based Budgeting: Modeling Paradigms, 1^st Edition, Tehran: Islamic Parliament Research Center Publications. [In Persian]

11  Panahi, A. (2011). Operational Budgeting in Theory and Practice, 6^th Edition, Tehran: Islamic Parliament Research Center Publications. [InPersian]

12  Saeeda Ardakani, S.; Shahi, S.; Farjad, R.; and F. Mosanezhad (2010). “Operational Budgeting, Budget and Its Challenges In Iran”, Journal of Certified Public Accountant, No. 8, pp. 141-146. [In Persian]

13  Ghaderi, M. and A. Farzib (2006). New Governmental Budgeting, 1^th Edition, Tehran: Management and Planning Organization of Iran. [In Persian]

14  Ebrahiminezhad, M. and E. Farajvand (2007). Budget: From Formulation to Control, 4^th Edition, Tehran: The Organization for Researching and Composing University Textbooks in the Humanities (SAMT) Publications. [In Persian]

15  Andrew, M. (2004). “Authority, Acceptance, Ability and Performance-Based Budgeting Reforms”, The International Journal of Public Sector Management, Vol. 17, No. 4, pp. 334-336.

16  Asaadi, M.; Ebrahimi, M. and G. Baba Shahi (2007). “Identifying the Implementation Obstacles of Operational Budget in the Islamic Republic of Iran Customs Administration Based on SHAH Model”, The 2^nd International Operational Budgeting Conference, May 8^th and 9^th, Tehran, pp.180-202. [In Persian]

17  Foltin, C. (1999). “State and Local Government Performance: It's Time to Measure Up!”, The Government Accountants Journal, Vol. 48, No. 1, pp. 40-46.

18  Melkers, J. and K. Willoughby (1998). “The State of the States: Performance-Based Budgeting Requirements in Forty-Seven out of Fifty”, Public Administration Review, Vol. 58, No.1, pp. 66-73.

19  GAO (1999). “Performance Budgeting: Initial Experiences under the Results Act in Linking Plans with Budgets”, Available at:http://www.gao. gov/products/AIMD/GGD-99-67. [Online] [16 November 2014].

20  Young, R. (2003). “Performance-Based Budget System, Public Policy and Practice”, An Electronic Journal Devoted To Governance And Public Policy In South Carolina, Vol. 2, No. 2, pp. 1-10.

21  Kettle, D. (1992). Deficit Politics, 1^st Edition, New York: Macmillan Publishing.

22  Robinson, M. and J. Brumby (2005). “Does Performance Budgeting Work? An Analytical Review of the Empirical Literature”, Imf Working Paper, Available at: http://core.ac.uk/ download/pdf/7186925.pdf. [Online] [16 November 2014].

23  Rajabi, A. (2003). “Designing Activity-Based Costing System to Calculate the Cost Price of Services in the Public Hospitals (A Case Study: Shiraz Shahid Faghihi Hospital)”, The 7^th Iranian Accounting Conference, Babolsar, 23 November. [In Persian]

24  Vianchi, A. (2009). “Investigating the Operational Budgeting Trend from the Perspective of Health Economics”, The 1^st International Conference on Operational Budgeting, Tehran, Penku Group, May 11^th and 12^th, pp. 155-188. [InPersian]

25  Karimi Khorami, A. (2008). “Investigating the Problems of Implementing Operational Budgeting in the Sepah Banks in Yazd Province”, M. A. Thesis, Islamic Azad University, Yazd Branch.

26  Hozuri, M. J.; Mogharreb, M.; and A. Jannati (2010). “Identifying the Necessities of Implementing Operational Budgeting in the Iranian Universities of Medical Sciences”, The 4^th International Operational Budgeting Conference, 4 to 10 August, Tehran, Penku Group, pp. 101-111. [InPersian]

27  Arslan, A. and A. Taheri (2010). “The Analysis of Implementing Operational Budgeting System by Using SWOT Matrix in the Academic Center for Education, Culture and Research of Yazd, Using Matrix Swot”, The 4^th International Operational Budgeting Conference, Tehran, 16 August. [In Persian]

28  Poorzamani, Z. and B. Naderi (2012). “Investigating the Implementation Obstacles of Operational Budget in the Iranian Organizations of Free Trade-Industrial Zones”, Journal of Health Accounting, Vol. 1, No. 1, pp.1-16. [In Persian]

29   Moradi, J.; Valipour, H.; Mansourabadi, A.; and R. Zare (2012). “The Feasibility of Implementing Operational Budgeting (A Case Study: Shiraz Municipality)”, Journal of Health Accounting, Vol. 1, Nos. 2 and 3, pp. 85-109. [In Persian]

30  Azar, A.; Eskandari, K.; Eskandari, Gh.; and Sh. Poorbabaie (2012). “Prioritizing the Effective Factors in the Operational Budgeting Establishment”, The 5^th International Operational Budgeting Conference, Tehran, December 26^th and 27^th. [In Persian].

31  Foroughi, D.; Haghighi Parapari, M.; and A. Rassaiyan (2012). “The Feasibility of Implementing the Activity-Based Costing in Operational Budgeting of Governmental Organizations”, Journal of Health Accounting, Vol. 1, No. 1, pp. 47-62. [In Persian]

32  Pakmaram, A.; Esgandari, K.; Babaei, Koshteli, H.; and M. Khalili (2012). “Identifying and Prioritizing Effective Factors in the Performance-Based Budgeting in Telecommunications Company with TOPSIS Method”, African Journal of Business Management, Vol. 6, No. 24, pp. 7344-7353.

33  Nezhad-labbaf, S. and A. Jari (2014). “The Feasibility of Implementing Operational Budgeting in Isfahan University of Medical Sciences Based on SHAH Model”, The 6^th International Performance-Based Budgeting Conference, June 1^th and 2^th, Tehran, Institute for Organization Management, pp. 1-14. [In Persian]

34  Simbarashe, I. M. (2005). An Examination and Analysis of the Application of Performance-Based Budgeting Systems in California Urban Transit Agencies, 1^st Edition,USA: University of La Verne.

35  King, R.; Clarkson, P. M.; and S. Wallace (2010). “Budgeting Practices and Performance in Small Healthcare Businesses”, Management Accounting Research, Vol. 21, No. 1, pp. 40-55.

36  Khoddamipour, A. and M. Zeinali (2007). “Performance-Based Budgeting System and Its Effect on the Performance and Accountability of the Government”, Hesabras, No. 37, pp. 56-60. [In Persian]

37  Namazi, M. (1999). “Investigating the Activity-Based Costing System in Management Accounting and Its Behavorial Considerations”, The Iranian Accounting and Auditing Review, Vol. 7, No. 2, pp. 71-106. [In Persian]